약정금
1. The Defendants jointly and severally against the Plaintiff A, KRW 106,926,90, and KRW 28,880,200, and each of the above amounts.
The summary of the case is the case where the plaintiffs seek performance of the undertaking that the defendants, who are the defendant company and the joint guarantor, bear their liability for the tax in preparation for this case with respect to the payment of capital gains tax after receiving a tax investigation after selling the land shares in the defendant company in the form of donation.
On the premise of fact, the Defendant Company entered into a land sales contract on January 6, 2014, purchased from 10 co-owners, including the Plaintiffs, 10 other co-owners the following: ① G 757 square meters (the Plaintiff was merged with H 138 square meters prior to the merger); ② G 4,066 square meters prior to the merger (the Plaintiff was divided into 639 square meters prior to the merger; 138 square meters prior to the merger; J 624 square meters prior to the merger; K 687 square meters; L 710 square meters; 686 square meters; and 582 square meters prior to the merger); and
The terms and conditions of the sales contract of the Plaintiffs and the Defendant Company were ① Shares 1,983/4,823 in the name of Plaintiff A with respect to land, ② Shares 61/4,823 in each of the Plaintiffs’ names with respect to land, and price of KRW 430 million (Plaintiff A) and KRW 250 million (Plaintiff B).
However, at the request of the defendant company, the plaintiffs prepared a gift contract with the share of land as a part of the defendant company's transfer to the defendant company, and also made a joint contract with the intent to provide the share of land in the gift method to the joint business.
(2) In applying for the registration of ownership transfer for land, both parties agree to be “donation” by mutual agreement, and to maintain the confidentiality of this fact.
In addition, the number of witnesses under the gift contract shall be borne by the gift tax, and the witness shall be liable for the transfer tax incurred by the confirmation of the contract by the contract, and the guarantor shall be jointly and severally liable.
Provided, That where the donor divulges confidential information in the contract, the witness shall not be liable for the transfer tax payment.
The instant sales contract was concluded.